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Non-Current Liabilities - Employee Benefits (Tables)

12 Months Ended

Dec. 31, 2022

Non-Current Liabilities - Employee Benefits [Abstract]

Schedule of non-current liabilities employee benefits

		Consolidated								Consolidated
		2022				2021				2022
		AUD$				AUD$				$

Employee benefits			203,636				818,190				138,339

Schedule of the amounts recognized in the statement of financial position are determined

		Consolidated								Consolidated
		2022				2021				2022
		AUD$				AUD$				$

Present value of the defined benefit obligation			313,227				1,026,565				212,790
Fair value of defined benefit plan assets			(109,591	)			(208,375	)			(74,451	)

Net liability in the statement of financial position			203,636				818,190				138,339

Schedule of the movement in plan assets

		Consolidated								Consolidated
		2022				2021				2022
		AUD$				AUD$				$

Balance at the beginning of the year			208,375				166,437				141,559
Interest income			3,002				2,472				2,039
Contributions			21,432				20,591				14,560
Payments (withdrawal)			(120,412	)			-				(81,801	)

Re measurements gain/(loss)
Return on plan assets (excluding interest)			6,432				824				4,370
Foreign exchanges differences			(9,238	)			18,051				(6,276	)


Balance at the end of the year			109,591				208,375				74,451

Schedule of reconciliations

		Consolidated								Consolidated
		2022				2021				2022
		AUD$				AUD$				$

Reconciliation of the present value of the defined benefit obligation
Balance at the beginning of the year			1,026,565				869,550				697,395
Interest cost			11,153				14,831				7,577
Current service cost			40,309				65,917				27,384
Redeemed accrued benefits			(384,273	)			-				(261,055	)
Actuarial loss/(gains) from financial assumptions			(340,909	)			(14,419	)			(231,596	)
Foreign exchanges differences			(39,618	)			90,686				(26,915	)

Balance at the end of the year			313,227				1,026,565				212,790